<?xml version="1.0" encoding="UTF-8"?>
<!-- Copyright 2007 XBRL International. All Rights Reserved. -->
<xbrl 
xmlns="http://www.xbrl.org/2003/instance" 
xmlns:c="http://xbrl.org/formula/conformance/example" 
xmlns:link="http://www.xbrl.org/2003/linkbase" 
xmlns:xlink="http://www.w3.org/1999/xlink" 
xmlns:iso4217="http://www.xbrl.org/2003/iso4217" 
>
  
  <link:schemaRef 
    xlink:type="simple" 
    xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" 
    xlink:href="value-test-concepts.xsd"/>

  <context id="context-1">
    <entity>
      <identifier scheme="http://xbrl.org/entity/identification/scheme">01</identifier>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  
  <context id="context-2">
    <entity>
      <identifier scheme="http://xbrl.org/entity/identification/scheme">01</identifier>
    </entity>
    <period>
      <instant>2007-12-31</instant>
    </period>
  </context>
  
  <unit id="unit-squareMiles">
    <measure>c:squareMiles</measure>
  </unit>
  
  <unit id="unit-acres">
    <measure>c:acres</measure>
  </unit>
  
  <unit id="unit-hectares">
    <measure>c:hectares</measure>
  </unit>
  
  <unit id="unit-speedMPH">
    <divide>
       <unitNumerator>
         <measure>c:miles</measure>
       </unitNumerator>
       <unitDenominator>
         <measure>c:hours</measure>
       </unitDenominator>
    </divide>
  </unit>

  <unit id="unit-speedKMH">
    <divide>
       <unitNumerator>
         <measure>c:kilometers</measure>
       </unitNumerator>
       <unitDenominator>
         <measure>c:hours</measure>
       </unitDenominator>
    </divide>
  </unit>

  <unit id="unit-acceleration">
    <divide>
       <unitNumerator>
         <measure>c:meters</measure>
       </unitNumerator>
       <unitDenominator>
         <measure>c:seconds</measure>
         <measure>c:seconds</measure>
       </unitDenominator>
    </divide>
  </unit>

  <unit id="unit-wacky-force1">
    <divide>
       <unitNumerator>
         <measure>c:kilograms</measure>
         <measure>c:meters</measure>
       </unitNumerator>
       <unitDenominator>
         <measure>c:seconds</measure>
         <measure>c:hours</measure>
       </unitDenominator>
    </divide>
  </unit>

  <unit id="unit-wacky-force2">
    <divide>
       <unitNumerator>
         <measure>c:meters</measure>
         <measure>c:kilograms</measure>
       </unitNumerator>
       <unitDenominator>
         <measure>c:hours</measure>
         <measure>c:seconds</measure>
       </unitDenominator>
    </divide>
  </unit>

  <unit id="unit-less-wacky-force">
    <divide>
       <unitNumerator>
         <measure>c:meters</measure>
         <measure>c:kilograms</measure>
       </unitNumerator>
       <unitDenominator>
         <measure>c:seconds</measure>
         <measure>c:seconds</measure>
       </unitDenominator>
    </divide>
  </unit>

  <c:a id="t1" decimals="3" contextRef="context-1" unitRef="unit-wacky-force1">1001.126</c:a>
  <c:a id="t2" decimals="2" contextRef="context-2" unitRef="unit-wacky-force2">1001.134</c:a>
  <c:a id="t3" decimals="-3" contextRef="context-2" unitRef="unit-less-wacky-force">1444</c:a>

  <c:a id='t4' precision="2" contextRef="context-1" unitRef="unit-acres">12345</c:a>
  <c:a id='t5' precision="3" contextRef="context-2" unitRef="unit-acres">12432</c:a>

  <c:a decimals="0" contextRef="context-1" unitRef="unit-hectares">1003</c:a>
  <c:a decimals="0" contextRef="context-2" unitRef="unit-hectares">2003</c:a>

  <c:a decimals="0" contextRef="context-1" unitRef="unit-speedMPH">1004</c:a>
  <c:a decimals="0" contextRef="context-2" unitRef="unit-speedMPH">2004</c:a>

  <c:a decimals="0" contextRef="context-1" unitRef="unit-speedKMH">1005</c:a>
  <c:a decimals="0" contextRef="context-2" unitRef="unit-speedKMH">2005</c:a>

  <c:a decimals="0" contextRef="context-1" unitRef="unit-acceleration">1006</c:a>
  <c:a decimals="0" contextRef="context-2" unitRef="unit-acceleration">2006</c:a>

  <!-- no pretty printing whitespace around text -->
  <c:b id='t14' contextRef="context-1">foo</c:b>
  <!-- with pretty printing, but insignificant, whitespace around text -->
  <c:b id='t15' contextRef="context-2">
     foo
  </c:b>
  <c:b id='t16' contextRef="context-2">1001.126</c:b>

  <c:t id='t17'>
    <c:b contextRef="context-1">tuplefoo</c:b>
    <c:a decimals="0" contextRef="context-1" unitRef="unit-squareMiles">7001</c:a>
  </c:t>

</xbrl>


